On 1/1/ 2019, J Co acquired 75% of M Co outstanding common stock for cash. The fair value of the noncontrolling interest was equal to a proportionate share of the book value of M Co net assets, at the acquisition date the balance sheet data are as follows:- J M total assets 504,000 108,000 liabilities 144,000 36,000 common stock 120,000 30,000 retained earning 240,000 42,000 Based on the preceding information, what amount should be reported as noncontrolling interest in net assets in 1/1/2019 consolidated balance sheet? Select one: O a. 27,000 O b. 9,000 O C. 45,000 d. 18,000